L'EXPERIENCE DE LA ROUMANIE DANS L'APPLICATION DES NORMES IAS/IFRS

Mihai Ristea and Ionel Jianu
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Mihai Ristea: CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest

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Abstract: The transition to the IAS/IFRS referential represents a complex technical construction that involves significant resources, financial, as well as human, capable to face multiple changes. This article presents the way that the IAS/IFRS were implemented in Romania, by reflecting the multiple changes made in the accounting regulation domain, with the purpose to outline the advantages and disadvantages involved by this implementation. In Romania, in the last 10 years, the transformations and changes in the accounting system followed a direction that aimed, first of all, the harmonization with the European accounting directives and IAS/IFRS (in the past), the conformity with the European directives (in the present) and probably, the conformity with IAS/IFRS (in the future).

Keywords: accounting regulation; accounting harmonization; Romania; IAS/IFRS; réglementation comptable; harmonisation comptable; Roumanie (search for similar items in EconPapers)
Date: 2009-05-27
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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